FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This study aims to examine the factors completeness of the disclosure of financial statements of companies listed on the Indonesia Stock Exchange. Variables used in this study are the leverage, liquidity, profitability, and company size. The population in this sample is manufacturing companies listed in Indonesia Stock Exchange. Samples were determined using purposive sampling method. The research sample obtained are as many as 64 companies. Hypothesis testing using multiple regression analysis with SPSS. The results show that the first hypothesis that leverage does not affect the completeness of disclosure of financial statements. The results show that the second hypothesis that liquidity does not affect the completeness of the disclosure of financial statements. The results show that the third hypothesis that profitability does not affect the completeness of disclosure of financial statements. The result show that the fourth hypothesis that firm size affect the completeness of the disclosure of financial statements.

Keywords: Completeness of Disclosure, Leverage, Liquidity, Profitability, and Company Size.